Faktor-Faktor Determinan Penggunaan Sistem Informasi Akuntansi Pada Usaha Mikro Dan Kecil Di Jakarta

Abstract

This study aims to examine, analyze and find empirical evidence of the effect of the use of information technology, firm size, education of the owner (manager), age of the owner (manager), and owner training (manager) on the use of accounting information systems. This study uses primary data, primary data collection method using a questionnaire in the form of google form. The research sample was selected using the snowball sampling method and measured by the Lemeshow formula in order to obtain a sample of one hundred (100) respondents who are owners (managers) of micro and small businesses in Jakarta. The data analysis method used in this research is multiple linear regression analysis. 
 The results of this study indicate that the use of information technology and owner (manager) training has a positive and significant effect on the use of accounting information systems. Meanwhile, the variables of firm size, owner's education (manager), and owner's age (manager) have no effect on the use of accounting information systems.